Krystal Integrated Services Limited has fixed September 11, 2026, as the record date for its recommended final dividend of ₹1.50 per equity share. The Board of Directors approved the payout during its meeting on May 7, 2026, recommending a dividend of ₹1.50 per share with a face value of ₹10. This distribution is subject to approval by members at the company’s 25th Annual General Meeting (AGM), scheduled for Tuesday, September 22, 2026. If declared, the dividend will be paid within the statutory timeframe.

Dividend and Tax Deduction Details

Under the Income Tax Act, 2025, dividend income is taxable in the hands of shareholders, requiring the company to deduct tax at source (TDS) at prescribed rates. Krystal Integrated Services has communicated these provisions to all registered shareholders via email and on its website.

For resident shareholders, TDS is applicable pursuant to Section 393(1) of the Act. Individuals receiving aggregate dividends exceeding ₹10,000 will face a 10% TDS rate if they provide a valid PAN. Without a valid PAN, the rate rises to 20%. Certain entities, including specific insurance companies, mutual funds, and Alternative Investment Funds (AIFs), are exempt from TDS provided they submit the requisite declarations and registration certificates.

Non-resident shareholders are subject to a 20% TDS rate plus applicable surcharge and cess under Section 393(2). Foreign Institutional Investors (FIIs) and Foreign Portfolio Investors (FPIs) must provide SEBI registration certificates. Shareholders eligible for lower rates under Double Taxation Avoidance Agreements (DTAA) can claim benefits by submitting Form 41 and a valid Tax Residency Certificate.

Submission Deadlines and Compliance

To ensure prompt disbursement, the company has set Tuesday, September 8, 2026, as the last date for submitting documents, declarations, or details required for TDS determination. Any communication received after this deadline will not be considered. Shareholders holding shares in multiple demat accounts under different statuses but linked to a single PAN will be subject to the higher applicable TDS rate across their aggregate holdings.

Shareholders are advised to update their bank account details with their Depository Participants (DPs) or the Registrar to an Issue and Share Transfer Agent (RTA), MUFG Intime India Private Limited. Pursuant to amendments in Regulation 12 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, effective November 19, 2025, the company cannot pay dividends via physical instruments to shareholders with unupdated bank details. TDS credits will be visible in Form 168 on the e-filing portal.

Krystal Integrated Services Limited reported a consolidated net profit of ₹173.62 million for the quarter ended June 30, 2026, marking a 6.30% increase from ₹163.33 million in Q1FY26. Consolidated revenue from operations grew 11.65% year-on-year to ₹3,607.10 million, driven by strong performance in its corporate and infrastructure segments. EBITDA rose 6.76% to ₹227.97 million from ₹213.53 million, though the EBITDA margin contracted by 29 basis points to 6.32% from 6.61%. The results were approved by the Board on August 4, 2026, and subjected to limited review by statutory auditors Maheshwari & Co.

The Board fixed September 11, 2026, as the record date for determining members eligible for the proposed final dividend for the financial year ended March 31, 2026, subject to approval at the ensuing Annual General Meeting (AGM). The 25th AGM is scheduled for September 22, 2026, via video conferencing, with e-voting eligibility cut-off on September 15, 2026. CS Kajal Jakharia was appointed as the scrutinizer for the remote e-voting process.

Financial Performance

Consolidated operating profit before tax stood at ₹206.87 million, compared to ₹191.79 million in the corresponding quarter of the previous year. Basic earnings per share (EPS) were ₹12.46, up from ₹11.76 in Q1FY26. Standalone net profit was ₹165.49 million, rising from ₹136.48 million in Q1FY26. Standalone revenue from operations increased to ₹3,187.84 million from ₹2,847.18 million year-on-year. The following table summarizes the key financial metrics for the quarter:

Segment Highlights

The Manpower & Related Services segment remained the primary revenue driver, contributing ₹3,299.36 million to consolidated revenue, up from ₹2,879.74 million in Q1FY26. The segment's profit before tax rose to ₹188.58 million from ₹171.99 million. Information Technology Enabled Services revenue declined slightly to ₹5.03 million from ₹20.66 million, while Catering and Related Services revenue stood at ₹303.83 million compared to ₹331.73 million in Q1FY26.

Corporate Developments

The Board appointed Mr. Naveen Kumar Amar as Joint Chief Financial Officer and designated him as a Senior Management Personnel with effect from August 5, 2026. Mr. Amar brings over 28 years of experience in finance and corporate governance. Additionally, the Board approved amendments to its Code of Fair Disclosure and Insider Trading policies pursuant to Regulation 8(2) of the SEBI (Prohibition of Insider Trading) Regulations, 2015. The company also terminated its existing agreement with Adfactors PR Private Limited effective August 24, 2026, and executed a fresh agreement starting September 1, 2026, for investor relations services.

What the Numbers Show

While absolute EBITDA improved to ₹227.97 million from ₹213.53 million year-on-year, the EBITDA margin contraction from 6.61% to 6.32% indicates that revenue growth has outpaced operating profit expansion, pointing to rising input or operational costs. The divergence between consolidated and standalone profitability further highlights the impact of subsidiary performance, with standalone net profit surging 21.2% year-on-year compared to consolidated net profit growth of 6.30%. The acquisition of Citelum India Private Limited on June 29, 2026, had no financial impact on the quarter due to the lack of business transactions post-acquisition.